| 民法哲学论——由民法学出路和法哲学纲要阐发 |
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| 引用本文： | 章礼强.民法哲学论——由民法学出路和法哲学纲要阐发[J].安徽农业大学学报(社会科学版),2004,13(1):75-80. |
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| 作者姓名： | 章礼强 |
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| 作者单位： | 西南政法大学,重庆,400031 |
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| 摘 要： | 针对目前注册会计师行业出现的诚信危机,独立性不高,本文从注册会计师行业发展的历史,探索影响注册会计师独立性的根本原因,并提出改革的思路:即变革财务报表审计委托及付费方式.
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| 关 键 词： | 财务报表审计 独立性 委托 付费 |
| 文章编号： | 1009-2463(2004)01-0066-04 |
| 修稿时间： | 2003年8月7日 |
Pondering over the Method of Reforming Financial Statement Audit Entrust and Paying Fees |
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| ZHANG Li - qiang.Pondering over the Method of Reforming Financial Statement Audit Entrust and Paying Fees[J].Journal of Anhui Agricultural University(Philosophy & Social Sciences Edition),2004,13(1):75-80. |
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| Authors: | ZHANG Li - qiang |
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| Institution: | Southwest University of Political Science and Law |
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| Abstract: | Countering the honesty and reputation crisis appears in the registered certified accountant profession at present,this article tends to probe the basic reason which will influence the independence of registered certified accountant in view of the developing history of this trade and profession,at the same time,a new reforming thought will be proposed:reforming the methods of financial statement audit and paying fees. |
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| Keywords: | financial statement audit independence commission payment |
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